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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > D > 210.0000 Demonstration, Display and Use of Property Held for Resale > Annotation 210.0380

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D

210.0000 Demonstration, Display and Use of Property Held for Resale—General—Regulation 1669

Annotation 210.0380

(a) General

210.0380 New Machine. A demonstration results when a dealer, pursuant to the manufacturer's policy, loans a new business machine to the owner of an old machine while the owner is traveling away from home, the purpose being to demonstrate the superiority of the new machine over the older machine. 7/13/59.